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Opinion 88-21
… recreational building in which room(s) used for public meetings) VILLAGE LAW, §7-730(1): Park trust funds collected … not rent or use rooms in such a facility to hold public meetings. You have inquired concerning the use of park trust … of the rooms in the recreation building for holding public meetings, provided that the rental money is deposited in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… audit was to assess the Authority’s internal controls over tenant rents and claims processing for the period October 1, 2013 through … to State Public Housing Law, is governed by a seven-member Board of Commissioners. The Authority’s operating budget for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Glenham Fire District – Cash Disbursements (2016M-380)
… for appropriate purposes and audited and approved prior to payment for the period January 1, 2015 through August 31, … Ensure that no claims, other than those allowed under Town Law, are paid prior to the Board’s audit and approval. Ensure … are supported by adequate documentation prior to approving payment. Perform a thorough audit of individual claims and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/glenham-fire-district-cash-disbursements-2016m-380Cambria Housing Authority – Financial Management (2015M-316)
… supported and for proper Authority purposes, and if tenants’ income was verified on an annual basis for the … it always conducted an annual income recertification for tenants. Key Recommendations Audit all claims prior to … each claim is properly itemized and supported by invoices or receipts. Maintain adequate documentation of how each …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Town of Almond - Tax Collection (2019M-188)
… property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax … tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a timely …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Opinion 88-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … may compel subdivider to dedicate park land) GENERAL CITY LAW, §§33,34; TOWN LAW, §§277(1), 278; VILLAGE LAW, … park land in the subdivision without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is …
https://www.osc.ny.gov/legal-opinions/opinion-88-17Opinion 92-36
… in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less … et seq .) authorizes a county to institute an enhanced 911 (E911) system pilot project to be installed only within … findings and declaration of intent, is confusion arising from the existence of numerous telephone numbers for …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Comptroller DiNapoli Releases State Audits
… therapist $146,225 because he reported incorrect Medicare payment information. He avoided Medicaid’s automated claims … issued in May 2012 determined that HHC did not effectively manage and control its overtime costs. Auditors found … New Jersey (Port Authority) generally did not effectively manage and control employee overtime costs. Auditors found …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Law. Four disbursements totaling $89,000 were for a public works contract that was not competitively bid as required by … deliberate audit of all claims prior to approving them for payment to ensure that all claims have sufficient supporting … the Library’s general checking account. Ensure that public works contracts are competitively bid when required by the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Opinion 95-22
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-95-22Opinion 98-24
… services are accepted by the commanding officer of the assisted fire company or department under that section is … to the same extent as if he or she were a member of the assisted fire company or department. The effect of this … 209-i(1-a) is treated as if he or she were a member of the assisted fire company or department during the time services …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 95-29
… DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when … water district may, subject to a mandatory referendum, sell all the property and facilities of the water district to … (Town Law, §198[12][c], [d]). Any excess moneys, together with any other remaining moneys of the district, must be …
https://www.osc.ny.gov/legal-opinions/opinion-95-29State Agencies Bulletin No. 1363
… and Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay and an Action/Reason code of … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1363-2014-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1698
… beginning after December 31, 2017 through December 31, 2025. As a result, the reimbursement of moving expenses must … Truck (If applicable) Other documents required by item numbers G-200 and G-205 of the Division of Budget’s Budget … the appropriate Earning Code: Earnings Begin Date: First day of the Pay Period employee is eligible to receive payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseXII.6.H Paying an Accidental Death Benefit – XII. Expenditures
… units whose survivors receive full payment pursuant to the Federal Public Safety Officers Benefit Act of 1976 are not eligible for this accidental death payment. These … accidental death benefit payments provide for the State to pay a death benefit in the amount of $50,000 to an employee’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6h-paying-accidental-death-benefitOpinion 92-12
… uncompensated services) WORDS AND PHRASES -- Employment (meaning for purposes of General Municipal Law, §207-a[6]) … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … "employment", however, is susceptible to more than one meaning (see Barnhardt v Hudson Valley District Council of …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2001-14
… by the village to the town would fall within the literal definition of a "contract" under section 800(2). In addition, based on a literal reading of the definition of "interest", it would appear that, as an … not intend to include intermunicipal agreements within the definition of "contract" in General Municipal Law §800 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14CUNY Bulletin No. CU-842
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … and 2024 PSC three percent (3.00%) Salary Increases and to provide instructions for payments not processed … eligibility criteria are impacted. Background: Pursuant to the Memorandum of Agreement between the City University of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-842-2023-2024-professional-staff-congress-psc-retroactiveAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfTMA and AIM Payment Amounts by Municipality
Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA) Funding Cities
https://www.osc.ny.gov/files/local-government/data/excel/aim-tma-payment-amounts.xlsx